Dra� Page 1 of 3 February 15, 2024 IRC Handout

Updates FY 2024 and FY 2025

A176 To record the substitution of contract authority by unfilled customer orders without 

 advance. 

 Comment: This transaction only applies to DOD Working Capital Fund. Also post 

 reversal of USSGL TC A123. 

 

 Budgetary Entry 

 Debit 421100 Anticipated Reimbursements Used for Substitution or Liquidation of 

 Contract Authority 

 Credit 413200 Substitution of Contract Authority 

 

 Proprietary Entry 

 None 

Justification: Update transaction to also post the reversal of TC A123. 

A532 To record the receivable for amounts to be transferred in of unrealized non-expenditure 

(non-allocation) appropriation transfers between two trust funds or two federal funds (as 

defined by the Office of Management and Budget), where there is investment authority 

involved. 

Comment: For cash management purposes, the funds remain invested until needed for 

disbursement. This occurs prior to the request for SF 1151: Nonexpenditure 

Transfer Authorization and is only permissible under specific circumstances. 

Use USSGL account 416000 if the transfer was previously anticipated, and 

post USSGL TC A123. 

Reference: USSGL implementation guidance; Trust and Special Fund Guidance on 

Nonexpenditure Non-Allocation Transfers of Invested Balances. Pending 

USSGL implementation guidance; Non-Expenditure Transfers Scenario. 

Budgetary Entry

Debit 417100 Non-Allocation Transfers of Invested Balances – Receivable

 Debit 449000 Anticipated Resources – Unapportioned Authority

 Credit 416000 Anticipated Transfers – Current-Year Authority 

 Credit 445000 Unapportioned – Unexpired Authority 

Proprietary Entry

Debit 133000 Receivable for Transfers of Currently Invested Balances

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In – Other

Justification: Update required to allow this transaction code to pair with TC A534 and the new 

non-expenditure transfer scenario being developed. 
Dra� Page 2 of 3 February 15, 2024 IRC Handout

A534 To record the payable for amounts to be transferred out of unrealized non-expenditure 

(non-allocation) appropriation transfers between two trust funds or two federal funds (as 

defined by the Office of Management and Budget), where there is investment authority 

involved. 

Comment: For cash management purposes, the funds remain invested until needed for 

disbursement. This occurs prior to the request for SF 1151: Nonexpenditure 

Transfer Authorization and is only permissible under specific circumstances. 

While it is acceptable to debit USSGL accounts 445000, 451000, 461000, & 

462000 in this situation, it is never acceptable for the balance in any of these 

accounts to be a debit.

Reference: USSGL implementation guidance; Trust and Special Fund Guidance on 

Nonexpenditure Non-Allocation Transfers of Invested Balances Pending 

USSGL implementation guidance; Non-Expenditure Transfers Scenario. 

Budgetary Entry

Debit 445000 Unapportioned – Unexpired Authority 

Debit 416000 Anticipated Resources - Unapportioned Authority 

Debit 451000 Apportionments 

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment 

 Credit 417200 Non-Allocation Transfers of Invested Balances – Payable

 Credit 449000 Anticipated Resources - Unapportioned Authority 

 

Proprietary Entry

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 215000 Payable for Transfers of Currently Invested Balances 

Justification: Update required to allow this transaction code to pair with TC A532 and the new 

non-expenditure transfer scenario being developed. 
Dra� Page 3 of 3 February 15, 2024 IRC Handout

D610 To record the realized gain from the revaluation to US dollars for Special Drawing 

 Right allocations.

 

 Comment: For the Department of Treasury use only. While it is acceptable to credit

 USSGL account 422200 in this situation, it is never acceptable for the 

balance in USSGL account 422200 to be a credit. 

 

 Reference: Other USSGL Guidance: Accounting and Reporting Exchange 

 Stabilization Fund

 

 Budgetary Entry

 Debit 497100 Downward Adjustments of Prior-Year Unpaid Delivered 

 Orders - Obligations, Recoveries 

 Credit 463500 Funds Not Available - Adjustments to the Exchange 

 Stabilization Fund (ESF) 

 Proprietary Entry

 Debit 219300 Allocation of Special Drawing Rights (SDRs)

 Credit 719000 Other Gains

Justification: Update required because USSGL account 422200 is not in TC D610.